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Title:AICPA testifies on ERISA audits
Journal:Journal of Accountancy
1989 : OCT, VOL. 168:4, p. 119-120
Index terms:EMPLOYEE BENEFITS
PENSION SCHEMES
TAX AUDITS
Language:eng
Abstract:Evidence of American Institute of CPAs employee benefit plans committee chairman to Washington subcommittee on why an audit of a pension plan's financial statements is not designed to assure compliance with regulatory requirements of Employee Retirement Income Security Act /ERISA/. Institute's endorsement of legislation to simplify alternative minimum tax for corporations. New examination certificate forms. Nomination of R.C. Breeden as chairman of US Securities and Exchange Commission.
SCIMA record nr: 74127
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